Massachusetts Circular M - Income Tax Withholding Tables January - 1999 And Thereafter Page 8
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16MASSACHUSETTS DEPARTMENT OF REVENUE
MONTHLY INCOME TAX WITHHOLDING TABLE, JANUARY 1, 1999 UNTIL FURTHER NOTICE
How to Use the MONTHLY Wage–Bracket Table Method of Massachusetts Income Tax Withholding
1. A claimed spouse counts as “4” exemptions for Massachusetts income tax withholding purposes.
2. If employee is head of household, withhold $11.90 less than the amount shown in the tax column.
3. If employee (and/or spouse) is blind, withhold $10.91 less than amount shown in the tax column for each such person.
4. If employee has exemptions or wages not covered by the table, use the percentage method on page 12.
5. Do not withhold from employees who validly claim exemption from withholding on U.S. Form W-4. If employee claims that he/she is a
full-time student whose annual income will not exceed $8,000, do not withhold Massachusetts income tax.
And the
And the number of withholding exemptions claimed is:
wages are:
At
But
0
1
2
3
4
5
6
7
8
9
10
least
less
than
The amount of Massachusetts income tax to be withheld shall be:
$64416 $66406
5.95% $225.00
$225.00
$225.00
$225.00
$225.00
$225.00
$225.00
$225.00 $225.00
$225.00
0640
0680
$36.27
14.45
9.49
4.53
.00
.00
.00
.00
.00
.00
.00
0680
0720
38.46
16.65
11.69
6.73
1.77
.00
.00
.00
.00
.00
.00
0720
0760
40.66
18.85
13.89
8.93
3.97
.00
.00
.00
.00
.00
.00
0760
0800
42.86
21.04
16.08
11.13
6.17
1.21
.00
.00
.00
.00
.00
0800
0840
45.06
23.24
18.28
13.32
8.37
3.41
.00
.00
.00
.00
.00
0840
0880
47.26
25.44
20.48
15.52
10.56
5.61
.65
.00
.00
.00
.00
0880
0920
49.45
27.64
22.68
17.72
12.76
7.80
2.85
.00
.00
.00
.00
0920
0960
51.65
29.83
24.88
19.92
14.96
10.00
5.04
.08
.00
.00
.00
0960
1000
53.85
32.03
27.07
22.12
17.16
12.20
7.24
2.28
.00
.00
.00
1000
1040
56.05
34.23
29.27
24.31
19.36
14.40
9.44
4.48
.00
.00
.00
1040
1080
58.25
36.43
31.47
26.51
21.55
16.60
11.64
6.68
1.72
.00
.00
1080
1120
60.44
38.63
33.67
28.71
23.75
18.79
13.83
8.88
3.92
.00
.00
1120
1160
62.64
40.82
35.87
30.91
25.95
20.99
16.03
11.07
6.12
1.16
.00
1160
1200
64.84
43.02
38.06
33.11
28.15
23.19
18.23
13.27
8.31
3.36
.00
1200
1240
67.04
45.22
40.26
35.30
30.35
25.39
20.43
15.47
10.51
5.55
.60
1240
1280
69.23
47.42
42.46
37.50
32.54
27.58
22.63
17.67
12.71
7.75
2.79
1280
1320
71.43
49.62
44.66
39.70
34.74
29.78
24.82
19.87
14.91
9.95
4.99
1320
1360
73.63
51.81
46.86
41.90
36.94
31.98
27.02
22.06
17.11
12.15
7.19
1360
1400
75.83
54.01
49.05
44.10
39.14
34.18
29.22
24.26
19.30
14.35
9.39
1400
1440
78.03
56.21
51.25
46.29
41.33
36.38
31.42
26.46
21.50
16.54
11.58
1440
1480
80.22
58.41
53.45
48.49
43.53
38.57
33.62
28.66
23.70
18.74
13.78
1480
1520
82.42
60.61
55.65
50.69
45.73
40.77
35.81
30.86
25.90
20.94
15.98
1520
1560
84.62
62.80
57.85
52.89
47.93
42.97
38.01
33.05
28.10
23.14
18.18
1560
1600
86.82
65.00
60.04
55.08
50.13
45.17
40.21
35.25
30.29
25.33
20.38
1600
1640
89.02
67.20
62.24
57.28
52.32
47.37
42.41
37.45
32.49
27.53
22.57
1640
1680
91.21
69.40
64.44
59.48
54.52
49.56
44.61
39.65
34.69
29.73
24.77
1680
1720
93.41
71.60
66.64
61.68
56.72
51.76
46.80
41.85
36.89
31.93
26.97
1720
1760
95.61
73.79
68.83
63.88
58.92
53.96
49.00
44.04
39.08
34.13
29.17
1760
1800
97.81
75.99
71.03
66.07
61.12
56.16
51.20
46.24
41.28
36.32
31.37
1800
1840
100.01
78.19
73.23
68.27
63.31
58.36
53.40
48.44
43.48
38.52
33.56
1840
1880
102.20
80.39
75.43
70.47
65.51
60.55
55.60
50.64
45.68
40.72
35.76
1880
1920
104.40
82.59
77.63
72.67
67.71
62.75
57.79
52.84
47.88
42.92
37.96
1920
1960
106.60
84.78
79.82
74.87
69.91
64.95
59.99
55.03
50.07
45.12
40.16
1960
2000
108.80
86.98
82.02
77.06
72.11
67.15
62.19
57.23
52.27
47.31
42.36
2000
2040
111.00
89.18
84.22
79.26
74.30
69.35
64.39
59.43
54.47
49.51
44.55
2040
2080
113.19
91.38
86.42
81.46
76.50
71.54
66.59
61.63
56.67
51.71
46.75
2080
2120
115.39
93.57
88.62
83.66
78.70
73.74
68.78
63.82
58.87
53.91
48.95
2120
2160
117.59
95.77
90.81
85.86
80.90
75.94
70.98
66.02
61.06
56.11
51.15
2160
2200
119.79
97.98
93.02
88.06
83.10
78.14
73.19
68.23
63.27
58.31
53.35
2200
2240
122.17
100.36
95.40
90.44
85.48
80.52
75.57
70.61
65.65
60.69
55.73
2240
2280
124.55
102.74
97.78
92.82
87.86
82.90
77.95
72.99
68.03
63.07
58.11
2280
2320
126.93
105.12
100.16
95.20
90.24
85.28
80.33
75.37
70.41
65.45
60.49
2320
2360
129.31
107.50
102.54
97.58
92.62
87.66
82.71
77.75
72.79
67.83
62.87
2360
2400
131.69
109.88
104.92
99.96
95.00
90.04
85.09
80.13
75.17
70.21
65.25
2400
2440
134.07
112.26
107.30
102.34
97.38
92.42
87.47
82.51
77.55
72.59
67.63
2440
2480
136.45
114.64
109.68
104.72
99.76
94.80
89.85
84.89
79.93
74.97
70.01
2480
2520
138.83
117.02
112.06
107.10
102.14
97.18
92.23
87.27
82.31
77.35
72.39
2520
2560
141.21
119.40
114.44
109.48
104.52
99.56
94.61
89.65
84.69
79.73
74.77
2560
2600
143.59
121.78
116.82
111.86
106.90
101.94
96.99
92.03
87.07
82.11
77.15
2600
2640
145.97
124.16
119.20
114.24
109.28
104.32
99.37
94.41
89.45
84.49
79.53
2640
2680
148.35
126.54
121.58
116.62
111.66
106.70
101.75
96.79
91.83
86.87
81.91
Page 8
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